{"data":{"id":"us-ca/rtc-20629","jurisdiction":"us-ca","citation":"RTC § 20629","heading":"","body":"Property taxes means the amount representing the claimant’s proportionate share of real estate taxes for the fiscal year for which postponement is claimed, determined in accord with the method prescribed in Section 216(b) of the Internal Revenue Code.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.5. SENIOR CITIZENS PROPERTY TAX ASSISTANCE AND POSTPONEMENT LAW [20501. - 20646.]","CHAPTER 3. Senior Citizens Tenant-Stockholder Property Tax Postponement Law [20625. - 20638.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"6622b64a693de3017cac6b8602bbfdf915a94439f9e4b6fe838b4a247c7c55da","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-20628","next":"us-ca/rtc-20630"},"notice":"GroundRules: Original legal text. Not legal advice."}